Labor Relations Commons^™

The objective of the thematic discussion on preventative measures for tackling undeclared work, focusing on both service vouchers and awareness raising campaigns, is (i) to exchange information on what works and what does not, (ii) to generate knowledge about these preventative measures, and (iii) to explore how the Platform activities can contribute to developing a preventative approach towards undeclared work.

This thematic discussion will focus attention on three key issues. In Part 1, we will address an issue everyone is aware of but until now has not been discussed, namely why preventative measures are not commonly used in Member States …

The aim of this paper is to evaluate how to tackle the illegal wage practice where formal

employers pay their formal employees an undeclared (envelope) wage in addition to their

official declared salary, which reduces the tax and social contributions paid to the authorities.

Until now, two competing policy approaches have been advocated, namely a conventional

rational economic actor approach which seeks to increase the perceived or actual penalties

and probability of being caught, and an emergent social actor approach that seeks to improve

tax morale. Reporting two nationally representative surveys of employers and employees

conducted in 2015 in Croatia, …